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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ryypp\u00f6, Eero", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kokkonen, Joonas", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-06-28T04:31:13Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-06-28T04:31:13Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/64897", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 pro gradu -tutkielma k\u00e4sittelee IFRS 15 -standardia, jossa paneudutaan uuden standardin k\u00e4ytt\u00f6\u00f6noton vaikutuksiin suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4. IFRS 15 -standardi otettiin k\u00e4ytt\u00f6\u00f6n 1.1.2018 ja se korvasi standardit IAS 11 pitk\u00e4aikaishankkeet ja IAS 18 tuotot. Tutkimus toteutettiin kahdessa osassa. Ensin tutkimme 28:n suomalaisen p\u00f6rssiyhti\u00f6n tilinp\u00e4\u00e4t\u00f6ksi\u00e4, osavuosikatsauksia ja p\u00f6rssitiedotteita, jonka tarkoituksena oli kartoittaa mit\u00e4 he kertovat omassa raportoinnissaan uuden standardin vaikutuksista sek\u00e4 saada tietoa toimialakohtaisesti, mill\u00e4 toimialoilla standardimuutoksen vaikutukset olisivat suurimmat. T\u00e4m\u00e4n vaiheen perusteella valitsimme kolme eri yhti\u00f6t\u00e4, joille teimme tutkimuksen toisessa vaiheessa teemahaastattelut. Haastattelurunko jakaantui kolmeen teemaan: Standardin k\u00e4ytt\u00f6\u00f6notto, muutokset viiden vaiheen mallin n\u00e4k\u00f6kulmasta ja tarpeellisuus. T\u00e4m\u00e4n tarkoituksena oli hankkia yksityiskohtaisempaa tietoa standardin vaikutuksista yhti\u00f6ille. Tuloksista saatiin selville, ett\u00e4 ulkoiseen raportointiin ei juurikaan tule muutosta standardiuudistuksen vaikutuksesta, lukuun ottamatta kasvaneita liitetietovaatimuksia. Avainlukujen muutokset uuden standardin johdosta ovat yhti\u00f6ille prosenttitasolla l\u00e4hes olemattomia. Yhti\u00f6iden sis\u00e4ll\u00e4 muutokset ovat olleet kuitenkin suuria. Monet yhti\u00f6t ovat joutuneet tekem\u00e4\u00e4n j\u00e4rjestelm\u00e4 -ja prosessimuutoksia uuden standardin johdosta ja uusi viiden vaiheen malli on tuonut uutta ajattelumallia tuloutukseen. IFRS 15 -standardin tarpeellisuudesta yhti\u00f6ill\u00e4 oli eri\u00e4vi\u00e4 mielipiteit\u00e4. Sen todetaan tuovan yhdenmukaisuutta yhti\u00f6iden toimintaan, mutta samalla sen k\u00e4ytt\u00f6\u00f6nottoprosessi n\u00e4hd\u00e4\u00e4n haastavana ja ty\u00f6l\u00e4\u00e4n\u00e4. T\u00e4m\u00e4n takia standardin kustannukset saattavat joillekin yhti\u00f6ille olla suuremmat kuin sen tuomat hy\u00f6dyt.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-06-28T04:31:13Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-06-28T04:31:13Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "86", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS 15", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "myyntituotot asiakassopimuksissa", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tuloutusstandardit", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IFRS 15 -standardin k\u00e4ytt\u00f6\u00f6noton vaikutukset suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201906283500", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "k\u00e4ytt\u00f6\u00f6notto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kansainv\u00e4linen laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "toimialat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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